Materials | Database for ECJ Decisions
| Date | Number | Name | Country | Problem (Keywords) | Tax type: Classification | Sedes materiae: Market Freedom | Justification: Coherence | Download Order / Judgement |
|---|---|---|---|---|---|---|---|---|
| C-337/08 | X Holding v. Staatssecr. van Fin. | NL |
single tax entity; tax entity; residence; parent company; subsidiary |
Corporation tax | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | not considered |
German English French |
|
| C-172/08 | Pontina Ambiente v. Regione Lazio | I |
special levy; landfills; penalties |
Special levy | none | not considered |
German English French |
|
| C- 440/08 | Gielen v. Staatssecr. van Fin | NL |
discrimination; choice |
Income tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C- 96/08 | CIBA | HU |
vocational training; levy; employees |
Special levy | Art. 43, 48 EC (≙ Art. 49, 54 TFEU) | (-) |
German English French |
|
| C-510/08 | Mattner | D |
tax exemption limit; exemption; limit; residence |
Inheritance/Gift tax | Art. 56, 58 EC (≙ Art. 63, 65 TFEU) | (-) |
German English French |
|
| C-352/08 | Modehuis A. Zwijnenburg | NL |
transaction tax; directive |
Corporation tax; Real estate transfer tax | none | not considered |
German English French |
|
| C- 56/09 | Zanotti | I |
tuition; tuition fees |
Income tax | Art. 49 EC (≙ Art. 56 TFEU) | not considered |
German English French |
|
| C-487/08 | Comm. v. Spain | E |
dividends; exemption; distribution; residence; holding |
Corporation tax | Art. 56 EC (≙ Art. 63 TFEU) | not considered |
German English French |
|
| C-105/08 | Comm. v. Portugal | P |
tax assessment; residence; financial institution |
Corporation tax | Art. 49, 56 EC (≙ Art. 56, 63 TFEU); Art. 36, 40 EEA Agreeement | not considered |
German English French |
|
| C-338; 339/08 | Ferrero/ General Beverage Europe v. Agenzia Entrate | I |
withholding tax; refund; adjustment surtax; dividends; subsidiary; directive |
Corporation tax | none | not considered |
German English French |